I've run into the IRS in the past. My wife and I where contracted to make the Babe Ruth home run crowns for 1996. One for Johnny  Bench and Derrick.  Bell . The job paid $2000. IRS taxed us  $750. The job was under the table, but the contractor was going thru chapter 11and the feds found the transaction.  I know the internet is the favored sale venue but it has it's short comings. I prefer the use of a  craft store or new age shops , it means having to wholesale your work , but it protects you from shopping lifting and damaged goods. There is no easy way to sell these products. If we ever get to have Gems how's again see about tail gating.